Fou De Boules: what changed
Fou De Boules
Largest movements
- Receivables within one year +€24,423
up €24,423 (+106%), from €22,944 to €47,367
of which Trade receivables: +€23,244
- Cash -€20,148
down €20,148 (-80.1%), from €25,161 to €5,013
mainly Short-term financial debts (-€24,887) and Receivables within one year (-€24,423)
- Tangible fixed assets -€4,122
down €4,122 (-4.9%), from €84,267 to €80,145
of which Furniture and vehicles: -€2,611
- Debts after one year +€35,835
up €35,835 (+793%), from €4,521 to €40,356
- Short-term financial debts -€24,887
down €24,887 (-98.6%), from €25,236 to €349
- Profit (loss) carried forward -€17,558
down €17,558 (-85.6%), from -€20,502 to -€38,059
- Accrued charges and deferred income +€14,148
new in 2025: €14,148
- Trade debts -€7,459
down €7,459 (-17.9%), from €41,628 to €34,169
- Gross operating margin +€11,354
up €11,354, from -€3,057 to €8,297
- Depreciation +€11,273
up €11,273 (+111%), from €10,179 to €21,452
- Other operating charges -€2,431
down €2,431 (-49.3%), from €4,930 to €2,500
- Staff costs +€250
new in 2025: €250
- Financial charges +€156
up €156 (+9.5%), from €1,641 to €1,797
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,438 | €135,043 | -€395 | -0.3% |
| Formation expenses | 20 | €1,877 | €1,124 | -€753 | -40.1% |
| Fixed assets | 21/28 | €84,267 | €80,146 | -€4,121 | -4.9% |
| Tangible fixed assets | 22/27 | €84,267 | €80,145 | -€4,122 | -4.9% |
| Land and buildings | 22 | €6,878 | €6,135 | -€743 | -10.8% |
| Plant, machinery and equipment | 23 | €59,138 | €58,370 | -€767 | -1.3% |
| Furniture and vehicles | 24 | €18,251 | €15,640 | -€2,611 | -14.3% |
| Financial fixed assets | 28 | - | €1 | +€1 | |
| Current assets | 29/58 | €49,294 | €53,773 | +€4,478 | +9.1% |
| Amounts receivable within one year | 40/41 | €22,944 | €47,367 | +€24,423 | +106% |
| Trade receivables | 40 | €18,463 | €41,707 | +€23,244 | +126% |
| Other amounts receivable | 41 | €4,481 | €5,660 | +€1,179 | +26.3% |
| Cash at bank and in hand | 54/58 | €25,161 | €5,013 | -€20,148 | -80.1% |
| Deferred charges and accrued income | 490/1 | €1,189 | €1,392 | +€203 | +17.1% |
| Total equity and liabilities | 10/49 | €135,438 | €135,043 | -€395 | -0.3% |
| Equity | 10/15 | €56,503 | €38,946 | -€17,558 | -31.1% |
| Contributions | 10/11 | €77,005 | €77,005 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,502 | -€38,059 | -€17,558 | -85.6% |
| Amounts payable | 17/49 | €78,935 | €96,098 | +€17,162 | +21.7% |
| Amounts payable after more than one year | 17 | €4,521 | €40,356 | +€35,835 | +793% |
| Financial debts | 170/4 | €4,521 | €40,356 | +€35,835 | +793% |
| Amounts payable within one year | 42/48 | €74,414 | €41,594 | -€32,820 | -44.1% |
| Current portion of amounts payable after more than one year | 42 | €3,982 | €4,165 | +€183 | +4.6% |
| Financial debts | 43 | €25,236 | €349 | -€24,887 | -98.6% |
| Credit institutions | 430/8 | €25,236 | €349 | -€24,887 | -98.6% |
| Trade debts | 44 | €41,628 | €34,169 | -€7,459 | -17.9% |
| Suppliers | 440/4 | €41,628 | €34,169 | -€7,459 | -17.9% |
| Taxes, remuneration and social security | 45 | - | €2,911 | +€2,911 | |
| Taxes | 450/3 | - | €2,911 | +€2,911 | |
| Other amounts payable | 47/48 | €3,568 | €0 | -€3,568 | -100% |
| Accrued charges and deferred income | 492/3 | - | €14,148 | +€14,148 | |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,179 | €21,452 | +€11,273 | +111% |
| Other operating charges | 640/8 | €4,930 | €2,500 | -€2,431 | -49.3% |
| Non-recurring operating charges | 66A | €847 | €0 | -€847 | -100% |
| Gross operating margin | 9900 | -€3,057 | €8,297 | +€11,354 | |
| Operating profit (loss) | 9901 | -€19,014 | -€15,905 | +€3,109 | +16.4% |
| Financial income | 75/76B | €153 | €144 | -€9 | -5.8% |
| Recurring financial income | 75 | €153 | €144 | -€9 | -5.8% |
| Financial charges | 65/66B | €1,641 | €1,797 | +€156 | +9.5% |
| Recurring financial charges | 65 | €1,641 | €1,797 | +€156 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,502 | -€17,558 | +€2,944 | +14.4% |
| Profit (loss) for the period | 9904 | -€20,502 | -€17,558 | +€2,944 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,502 | -€17,558 | +€2,944 | +14.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.